Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan
This research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2020-01-01
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| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/7789 |
| _version_ | 1818865155400794112 |
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| author | Zulfa Latifia Hanif Yulianti Yulianti Farikha Amilahaq |
| author_facet | Zulfa Latifia Hanif Yulianti Yulianti Farikha Amilahaq |
| author_sort | Zulfa Latifia Hanif |
| collection | DOAJ |
| description | This research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies.
Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable. |
| first_indexed | 2024-12-19T10:43:03Z |
| format | Article |
| id | doaj.art-672ab119c10044d7bea7f11723300e98 |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-12-19T10:43:03Z |
| publishDate | 2020-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-672ab119c10044d7bea7f11723300e982022-12-21T20:25:22ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522020-01-0191658710.30659/jai.9.1.65-87Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai PerusahaanZulfa Latifia Hanif0Yulianti Yulianti1Farikha Amilahaq2Universitas SemarangUniversitas SemarangUniversitas Islam Sultan AgungThis research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies. Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable.http://jurnal.unissula.ac.id/index.php/jai/article/view/7789profitabilitydividend policyfirm sizefirm valuecapital structure |
| spellingShingle | Zulfa Latifia Hanif Yulianti Yulianti Farikha Amilahaq Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan Jurnal Akuntansi Indonesia profitability dividend policy firm size firm value capital structure |
| title | Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan |
| title_full | Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan |
| title_fullStr | Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan |
| title_full_unstemmed | Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan |
| title_short | Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan |
| title_sort | dampak mediasi struktur modal terhadap hubungan profitabilitas kebijakan dividen dan ukuran perusahaan serta nilai perusahaan |
| topic | profitability dividend policy firm size firm value capital structure |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/7789 |
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